Taxes in Europe Database v2
Articles 315 to 317, 401 to 406, 416, 417, 417 bis, 438, 520, 520A and 1613 bis of the General Tax Code (Code général des impôts).
Articles 245-7 to 245-12 of the Social Security Code (Code de la sécurité sociale).
Social security : CCMSA (Caisse Centrale de la Mutualité Sociale Agricole).
A very small part of the taxes on alcoholic beverages also goes to regional authorities, but it is anecdotic (the taxes on rum produced in overseas departments goes to overseas departments).
1) Consumption duty on wines: The excise duty is levied on producers or importers of wines and other fermented beverages.
2) Spirits duty (hard liquors, spirits, intermediate products and "premix") : The excise duty is levied on producers, importers or holders of stocks of spirits.
3) Specific duty on beer and certain non-alcoholic beverages:
There are six indirect taxes on alcohol and alcoholic beverages, concerning :
1) Wine and fermented beverages other than wine and beer.
This category includes still and sparkling wines between 1.2% and 18% ABV, provided that the alcohol content results entirely from fermentation. It also includes all fermented beverages other than beer with between 1.2% and 15% ABV, such as cider, perry and mead. These products are liable to circulation duty. The circulation duty on these products is assessed on the volume offinished product expressed in hectolitres (hl).
If beverages are produced in the territory of taxation, imported into that territory or received there from another Member State of the European Union, liability for duty is generally incurred when the taxable products are dispatched for consumption or, in the case of production in the territory of taxation, when a quantity of any of the dutiable products is found to be missing
2) Beer and certain non-alcoholic beverages :
All beers, including mixtures of beer and non‑alcoholic beverages with an actual alcoholic strength in excess of 0.5% Vol.
Drinking waters, i.e.:
Liability for duty is based on the degrees of alcohol per hectolitre for beers.
3) Alcoholic beverages known as "intermediate products" :
Intermediate products : beverages with an actual alcoholic strength of 1.2% to 22% ABV. Includes fortified wines, liqueur wines and winde-based aperitifs. They are liable to consumption duty on intermediate products. Duty s assessed on the volume of finished product expressed in hectolitres (hl).
4) Alcohol (with more than 1.2% ABV) and alcoholic beverages (with more than 22% ABV) not included in another category :
This definition includes brandies, liqueurs and spirits liable to the consumption duty on alcohol. Duty is assessed on the volume of pure alcohol contained in the products, expressed in hectolitres of pure alcohol (HPA). For public health reasons, alcoholic beverages with more tan 25% ABV are liable to a special levy.
The excise duty is levied according to the quantity produced or imported.
5) "Premix" (mixed drinks)
It refers to mixed drinks (non-alcoholic beverages and liquors, for example).
6) Other alcoholic products
Spirits duty exemptions :
Important : On January 1st of each year, all rates are automatically increased in the same proportion as the French Consumer Price Index excluding tobacco of the penultimate year. However, this increase may not exceed 1.75%.
Depending on whether the liquid alcohol is in the form of intermediate products or spirits, consumption duty is levied either per hectolitre of the finished product (€/hl) or on the basis of the pure alcohol content per hectolitre:
1) Consumption duty on wines and Spirits duty : As a general rule, the excise duty has to be paid when the products are released for consumption.
2) Specific duty on beers : The specific duty is payable along with a monthly return to be submitted by the 25th day of the month following deliveries.
1) The Consumption duty on wines and the specific duty on beers are collected by the Customs and Excise General Directorate (Direction Générale des Douanes et des Droits Indirects).
2) The excise duty on Spirits is levied on producers or holders of stocks of spirits.